House Bill 304

Last Action 01/13/22: to Committee on Committees (H)
Title AN ACT relating to the taxation of motor vehicles.
Bill Documents Introduced
Fiscal Impact Statement Local Mandate
Bill Request Number 1441
Sponsors J. Fischer, S. Baker, D. Hale, S. Maddox, C. Massey, S. Santoro, N. Tate
Summary of Original Version Amend KRS 132.020 to reduce the motor vehicle property tax rate to two cents for each $100 of assessed value; amend KRS 134.805 to increase the county clerk's commission to 100% of the state taxes collected on motor vehicles; apply to vehicles assessed on or after January 1, 2022; RETROACTIVE.
Index Headings of Original Version Retroactive Legislation - Motor vehicle property tax, county clerk commission, increase, January 1, 2022
Local Mandate - Motor vehicle tax rate, reduction, county clerk commission, increase
County Clerks - Motor vehicle property tax collection commission, increase
Motor Vehicles - State property tax rate, reduction
Taxation - Property tax, motor vehicle tax rate, reduction
Taxation, Property - Motor vehicle tax rate, reduction
Retroactive Legislation - Motor vehicle property tax rate, reduction, January 1, 2022


  • introduced in House
  • to Committee on Committees (H)

Last updated: 2/8/2023 2:57 PM (EST)